State estimated tax calculator for 2026: the safe-harbor amount by state
Enter last year's tax and this year's estimate to see the installments.
How the safe harbor works
An underpayment penalty is interest on tax that should have been paid during the year. Every state with an estimated-payment regime publishes an amount that avoids it: pay at least this much through withholding and installments and the penalty does not apply, whatever the final bill. The federal version is the smaller of 90 percent of the current-year tax or 100 percent of the prior-year tax, 110 percent for higher incomes. Most states follow it, but not all. Colorado needs only 70 percent of the current year; Massachusetts and New Jersey 80 percent; Hawaii 60 percent. Maryland and the District of Columbia set the prior-year test at 110 percent for everyone. Mississippi, Arkansas, Pennsylvania and Rhode Island publish no prior-year alternative at all. The calculator applies each state's own figures and shows the sentence they came from.
What the calculator does not do
- Annualized-income installments for uneven income; farmers' and fishermen's two-thirds rules; part-year and nonresident proration.
- State credits, pass-through entity tax credits, or local taxes (New York City and Yonkers are inside the New York figure only if you include them in your estimate).
- Prior-year returns that covered less than 12 months, which most states exclude from the prior-year test.
Frequently asked questions
How are state estimated tax payments calculated?
Most states copy the federal rule: pay, through withholding and four installments, the smaller of a percentage of this year's tax (usually 90 percent) or a percentage of last year's tax (usually 100 percent, rising to 110 percent above an income threshold). The calculator applies each state's own percentages from its instructions, divides by the number of installments, and shows the dates.
What is the safe harbor for estimated taxes?
The amount you can pay in during the year and owe no underpayment penalty even if the final tax turns out higher. Federally it is the smaller of 90 percent of the current-year tax or 100 percent of the prior-year tax, 110 percent if prior-year AGI was over $150,000 ($75,000 married filing separately). States set their own: Colorado uses 70 percent, Massachusetts and New Jersey 80 percent, Hawaii 60 percent, Maryland and DC 110 percent of the prior year for everyone.
Which states do not require estimated payments?
Idaho and Utah do not require them from individuals, though Utah prepayment matters for the extension penalty. Nine states have no individual income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming.
Why does California show unequal payments?
California weights the installments 30, 40, 0 and 30 percent of the annual amount across the four dates, with nothing due in September. The calculator applies those weights.
Does this calculator include federal estimates?
Yes. Turn on the federal line to see the Form 1040-ES amounts alongside the state amounts, using the 2026 Form 1040-ES rule: the smaller of 90 percent of 2026 tax or 100 percent of 2025 tax (110 percent if 2025 AGI was over $150,000, or $75,000 married filing separately), due April 15, June 15 and September 15, 2026 and January 15, 2027.
Is this tax advice?
No. It applies the published percentages to the numbers you type. Annualized-income methods, farmers' and fishermen's rules, part-year residents and credits are not modeled. Confirm with your accountant.
Every state's rule, with its source
| State | Current year | Prior year | High income | No estimates if you owe under | Source |
|---|---|---|---|---|---|
| Alabama | 90% | 100% | 110% above $150,000 | $500 | revenue.alabama.govread September 3, 2026 |
| Arizona | 90% | 100% | $1,000 | azleg.govread September 3, 2026 | |
| Arkansas | 90% | not stated | $1,000 | dfa.arkansas.govread September 3, 2026 | |
| California | 90% | 100% | 110% above $150,000 | $500 | ftb.ca.govread September 3, 2026 |
| Colorado | 70% | 100% | 110% above $150,000 | $1,000 | tax.colorado.govread September 3, 2026 |
| Connecticut | 90% | 100% | $1,000 | portal.ct.govread September 3, 2026 | |
| Delaware | 90% | 100% | 110% above $150,000 | $800 | revenuefiles.delaware.govread September 3, 2026 |
| District of Columbia | 90% | 110% | $100 | otr.cfo.dc.govread September 3, 2026 | |
| Georgia | not stated | not stated | $1,000 | dor.georgia.govread September 3, 2026 | |
| Hawaii | 60% | 100% | $500 | files.hawaii.govread September 3, 2026 | |
| Idaho | not stated | not stated | tax.idaho.govread September 3, 2026 | ||
| Illinois | 90% | 100% | $1,000 | tax.illinois.govread September 3, 2026 | |
| Indiana | 90% | 100% | 110% above $150,000 | $1,000 | in.govread September 3, 2026 |
| Iowa | 90% | 100% | 110% above $150,000 | $1,000 | revenue.iowa.govread September 3, 2026 |
| Kansas | 90% | 100% | $500 | ksrevenue.govread September 3, 2026 | |
| Kentucky | 90% | 100% | 110% above $150,000 | $500 | revenue.ky.govread September 3, 2026 |
| Louisiana | 90% | 100% | $1,000 | legis.la.govread September 3, 2026 | |
| Maine | 90% | 100% | $1,000 | maine.govread September 3, 2026 | |
| Maryland | 90% | 110% | $500 | marylandcomptroller.govread September 3, 2026 | |
| Massachusetts | 80% | 100% | $400 | mass.govread September 3, 2026 | |
| Michigan | 90% | 100% | 110% above $150,000 | $500 | michigan.govread September 3, 2026 |
| Minnesota | 90% | 100% | 110% above $150,000 | $500 | revenue.state.mn.usread September 3, 2026 |
| Mississippi | 80% | not stated | $200 | dor.ms.govread September 3, 2026 | |
| Missouri | 90% | 100% | $100 | dor.mo.govread September 3, 2026 | |
| Montana | 90% | 100% | $500 | revenuefiles.mt.govread September 3, 2026 | |
| Nebraska | 90% | 100% | 110% above $150,000 | $500 | revenue.nebraska.govread September 3, 2026 |
| New Jersey | 80% | 100% | $400 | nj.govread September 3, 2026 | |
| New Mexico | 90% | 100% | $1,000 | tax.newmexico.govread September 3, 2026 | |
| New York | 90% | 100% | 110% above $150,000 | $300 | tax.ny.govread September 3, 2026 |
| North Carolina | not stated | not stated | $1,000 | ncdor.govread September 3, 2026 | |
| North Dakota | 90% | 100% | $1,000 | tax.nd.govread September 3, 2026 | |
| Ohio | not stated | not stated | $500 | tax.ohio.govread September 3, 2026 | |
| Oklahoma | 70% | 100% | $500 | oklahoma.govread September 3, 2026 | |
| Oregon | 90% | 100% | $1,000 | oregon.govread September 3, 2026 | |
| Pennsylvania | 90% | not stated | $430 | pa.govread September 3, 2026 | |
| Rhode Island | 80% | not stated | $250 | webserver.rilegislature.govread September 3, 2026 | |
| South Carolina | 90% | 100% | 110% above $150,000 | $100 | dor.sc.govread September 3, 2026 |
| Utah | not stated | not stated | incometax.utah.govread September 3, 2026 | ||
| Vermont | 90% | 100% | $500 | tax.vermont.govread September 3, 2026 | |
| Virginia | 90% | 100% | $1,000 | tax.virginia.govread September 3, 2026 | |
| West Virginia | 90% | 100% | $600 | tax.wv.govread September 3, 2026 | |
| Wisconsin | 90% | 100% | $500 | revenue.wi.govread September 3, 2026 |
Sources
- Each state's estimated tax instructions, linked in the table above and quoted in full on the state estimated payments hub.
- 2026 Form 1040-ES: the federal $1,000 threshold, the 90 percent and 100 or 110 percent rule, the $150,000 and $75,000 AGI thresholds, and the four due dates.
General information, not tax advice. The calculator applies published percentages to your inputs and ignores credits, annualization and residency rules. Confirm with your accountant before paying.